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TMI Blog2013 (11) TMI 1007X X X X Extracts X X X X X X X X Extracts X X X X ..... detailed arguments of the petitioner and the cases cited by him on the jurisdiction of the Central Excise and Service Tax authorities and the grounds on which the show cause notice may be given. - Decided against the assessee. - Writ Tax No. - 1135 of 2012 - - - Dated:- 10-10-2012 - Hon'ble Sunil Ambwani And Hon'ble Aditya Nath Mittal,JJ. For the Petitioner : Chandra Kumar Rai For the Respondent : R. C. Shukla ORDER 1. We have heard Shri J.K. Mittal and Shri Chandra Kumar Rai, appearing for the petitioner. Shri R.C. Shukla and Shri S.P. Kesarwani appear for the Central Excise Service Tax department. 2. By this writ petition, the petitioner has prayed for following reliefs:- "(A) issue a writ of certiorari/mandamus o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or supply and installation, commissioning intallation (SITC) of HVAC system, fire alarm system, internal and external electrical works etc. The works contract pertaining to Government hospitals, schools, colleges and works are awarded by the authorities to the petitioner. The petitioner is registered under the U.P. Sales Tax Act/U.P. Value Added Tax Act and with the Service Tax Department under Ghaziabad Central Excise Commissionerate for payments of service tax and is filing return. 5. An Audit Party of the Central Excise and Service Tax Department visited the premises of the petitioner and examined the records. The 'gist of objections' of the audit party in its report has been forwarded to the petitioner along with the letter dated 25 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to determine the amount of service tax, if any, due from such person, which in his opinion remains to be paid by such person and shall proceed to recover such amount in the manner specified in sub-section (1). Sub-section (1) of Section 73 provides for recovery of service tax not levied or paid or short-levied or short-paid or erroneously refunded, after issuing a show cause notice to the person. 9. Sub-section (4-A) of Section 73 is quoted as below:- "Section (4A) Notwithstanding anything contained in sub-section (4), where during the course of any audit, investigation or verification, it is found that any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded, but the true and complete d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsult the issue with its consultant. The Superintendent, Service Tax, Range-II, Central Excise Division-V, Ghaziabad has not issued any show cause notice so far. He has only given an opportunity to the petitioner to submit its reply to the objections raised by the audit party. 11. Shri R.C. Shukla appearing for the Central Excise Department states that the impugned order is not a show cause notice. It is only a latter written by the Superintendent, Service Tax Range-II, Central Excise Division-V, Ghaziabad requiring the petitioner to submit report on the audit objections. 12. We find that the reliefs claimed in the writ petition are premature. The show cause notice as required under sub-section (1) of Section 73 has not been issued so ..... X X X X Extracts X X X X X X X X Extracts X X X X
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